Part 13U.K.Additional relief for expenditure on research and development

Chapter 7U.K.Relief for large companies: vaccine research etc

Qualifying expenditureU.K.

F11100Qualifying expenditure “for” an accounting periodU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)